AUSSEMS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AUSSEMS
Largest movements
- Cash -€112,166
down €112,166 (-46.0%), from €243,995 to €131,829
mainly Contributions, distributions and other (-€243,119) and Debts after one year (-€21,127)
- Stocks and contracts +€14,995
up €14,995 (+6.8%), from €220,322 to €235,317
- Tangible fixed assets -€13,561
down €13,561 (-13.2%), from €103,002 to €89,441
- Reserves -€189,218
down €189,218 (-45.8%), from €413,518 to €224,300
- Other debts +€114,366
up €114,366 (+257.8%), from €44,365 to €158,731
- Debts after one year -€21,127
down €21,127 (-32.0%), from €66,085 to €44,958
- Tax, wage and social debts -€10,656
down €10,656 (-18.1%), from €58,884 to €48,228
of which Taxes: -€8,842
- Gross operating margin -€65,699
down €65,699 (-17.5%), from €375,352 to €309,653
- Staff costs -€27,761
down €27,761 (-11.4%), from €244,206 to €216,445
- Depreciation -€19,666
down €19,666 (-52.7%), from €37,284 to €17,618
- Taxes -€6,369
down €6,369 (-23.4%), from €27,233 to €20,865
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €697,519 | €587,392 | -€110,127 | -15.8% |
| Fixed assets | 21/28 | €103,002 | €89,441 | -€13,561 | -13.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €103,002 | €89,441 | -€13,561 | -13.2% |
| Land and buildings | 22 | €51,237 | €47,026 | -€4,210 | -8.2% |
| Plant, machinery and equipment | 23 | €38,084 | €34,220 | -€3,864 | -10.1% |
| Furniture and vehicles | 24 | €13,682 | €8,195 | -€5,487 | -40.1% |
| Current assets | 29/58 | €594,516 | €497,950 | -€96,566 | -16.2% |
| Stocks and contracts in progress | 3 | €220,322 | €235,317 | +€14,995 | +6.8% |
| Stocks | 30/36 | €220,322 | €235,317 | +€14,995 | +6.8% |
| Amounts receivable within one year | 40/41 | €130,199 | €130,804 | +€605 | +0.5% |
| Trade receivables | 40 | €127,062 | €127,342 | +€280 | +0.2% |
| Other amounts receivable | 41 | €3,137 | €3,462 | +€325 | +10.4% |
| Cash at bank and in hand | 54/58 | €243,995 | €131,829 | -€112,166 | -46.0% |
| Total equity and liabilities | 10/49 | €697,519 | €587,392 | -€110,127 | -15.8% |
| Equity | 10/15 | €455,910 | €265,286 | -€190,624 | -41.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €413,518 | €224,300 | -€189,218 | -45.8% |
| Distributable reserves | 133 | €413,518 | €224,300 | -€189,218 | -45.8% |
| Profit (loss) carried forward | 14 | €23,792 | €22,386 | -€1,406 | -5.9% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €241,609 | €322,106 | +€80,497 | +33.3% |
| Amounts payable after more than one year | 17 | €66,085 | €44,958 | -€21,127 | -32.0% |
| Financial debts | 170/4 | €66,085 | €44,958 | -€21,127 | -32.0% |
| Amounts payable within one year | 42/48 | €175,524 | €277,148 | +€101,624 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €26,173 | €21,139 | -€5,033 | -19.2% |
| Trade debts | 44 | €46,103 | €49,050 | +€2,947 | +6.4% |
| Suppliers | 440/4 | €46,103 | €49,050 | +€2,947 | +6.4% |
| Taxes, remuneration and social security | 45 | €58,884 | €48,228 | -€10,656 | -18.1% |
| Taxes | 450/3 | €39,174 | €30,333 | -€8,842 | -22.6% |
| Remuneration and social security | 454/9 | €19,710 | €17,895 | -€1,814 | -9.2% |
| Other amounts payable | 47/48 | €44,365 | €158,731 | +€114,366 | +257.8% |
| Non-recurring operating income | 76A | €171 | €884 | +€713 | +416.7% |
| Remuneration, social security and pensions | 62 | €244,206 | €216,445 | -€27,761 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,284 | €17,618 | -€19,666 | -52.7% |
| Other operating charges | 640/8 | €4,983 | €4,916 | -€67 | -1.3% |
| Gross operating margin | 9900 | €375,352 | €309,653 | -€65,699 | -17.5% |
| Operating profit (loss) | 9901 | €88,879 | €70,674 | -€18,205 | -20.5% |
| Financial income | 75/76B | €8,397 | €5,136 | -€3,262 | -38.8% |
| Recurring financial income | 75 | €3,779 | €275 | -€3,504 | -92.7% |
| Non-recurring financial income | 76B | €4,618 | €4,860 | +€242 | +5.2% |
| Financial charges | 65/66B | €2,202 | €2,449 | +€247 | +11.2% |
| Recurring financial charges | 65 | €2,202 | €2,449 | +€247 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €95,074 | €73,360 | -€21,714 | -22.8% |
| Income taxes | 67/77 | €27,233 | €20,865 | -€6,369 | -23.4% |
| Profit (loss) for the period | 9904 | €67,841 | €52,495 | -€15,346 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,841 | €52,495 | -€15,346 | -22.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.